Evaluating Business Efficiency Ratios of Listed Garment Enterprises in Vietnam

Based on appropriate research methods, the article clarifies the research objective of assessing the performance of textile and garment enterprises listed on the Vietnamese stock market. Analysis and evaluation of financial indicators and coefficients of financial indicators (Inventory turnover; Account Payable Turnover Ratio; Total Asset Turnover ratio) is essential in corporate governance. It helps us know whether inventory policies, financial policies in money management and asset use policies are reasonable or not. Based on the theoretical basis and data collected from textile enterprises, we conducted analysis, evaluation and found that these indicators represent the capabilities and performance of the enterprise. However, in some special cases, such as the impact of macro factors or the influence of corporate operating policies in a short time, it will affect and change these indicators. At that time, it will not show the business performance of the enterprise in a short time. The research results are the basis for us to refer to and flexibly apply in analyzing and evaluating current business activities.